2014 (1) TMI 271

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..... (A.R.) ORDER Per Dr. D. M. Misra : This is an application for waiver of predeposit of duty of Rs.10,981/- 2. The ld. Advocate appearing for the applicant has submitted that the applicants have sold 100 PCS Sleepers to outside buyers as the same were rejected by the Indian Railways during the year 2003 at a value lower than the value of good quality sleeper sold to Indian Railways. The Departm .....

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..... o Indian Railways. Prima-facie, we find after 1.7.2000, the transaction value is the basis for assessment of goods. In the present case, we find that the goods were sold at the transaction value, on which duty was paid by the applicants. In these circumstances, the applicants are able to make out a prima-facie case for total waiver of duty, hence, pre-deposit of duty is waived and its recovery sta .....

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